This month’s spotlight looks at Risk Management and given current world events it could not be any more topical or timely. Risk management is generally under the spotlight (excuse the pun) at present as a result of many cumulative factors such as: the fall-out from Enron, new regulatory and accounting requirements (eg: Sarbanes Oxley, Basel II and IAS 39) and the volatility in the financial markets caused by world events such as the Iraq war.